Recording Accrual of Compensated Absences John Ackley and Susan Baldwin are employees of Clarion Company. Both John and Susan work 8 hours a day and are paid monthly on the last day of the month. John is paid at a rate of $15 per hour and Susan is paid $12 per hour. John and Susan accrue compensated absences throughout the year at a rate of 1.5 days per month. In March, John missed three days of work due to illness and Susan missed one day of work. Both John and Susan have payroll withholdings of 25%. Required: 1. Prepare the journal entries to record the monthly accrual of compensated absences on January 31 and February 28